GSTR-3B

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This discussion explains how to set off liabilities on the GSTR-3B form. It details utilising IGST credit to cover IGST, CGST, and SGST liabilities first. Remaining CGST liability is then offset by available CGST credit, with any outstanding SGST liability to be paid in cash.

seeta

seeta (Querist)
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17 August 2020
Particulars IGST CGST SGCT
Output (Liability) 90000 210000 210000

ITC Opening 0 80000 0
All other ITC 350000 0 0

How to set off liability

seeta

seeta (Querist)
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18 August 2020 Particulars IGST CGST SGCT
Output (Liability) 90000 210000 210000

Particulars IGST CGST SGST
ITC Opening 0 80000 0
All other ITC 350000 0 0

How to set off liability

Lekhraj sood

Lekhraj sood (Expert)
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18 August 2020 Utilise IGST credit of 3,50,000/- to set off IGST -90,000,CGST -1,30,000 and SGST-1,30,000
Utilise CGST credit of Rs.80,000/- to set off balance 80,000 liability of CGST.
Pay Rs.80,000 towards SGST liability in Cash.